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2016 (6) TMI 922 - CESTAT CHANDIGARH

2016 (6) TMI 922 - CESTAT CHANDIGARH - TMI - Man power supply service - asessee was paying service tax on the commission received at the rate of 3% of the wages and man power supplied by them to their customers - extended period of limitation - Held that:- the work assigned to the applicant is in the nature of verifying of certain work for which the applicant is required to employ some workers. The applicant is not supplied the man power to M/s. Milk Specialities Ltd. In the circumstances, prima .....

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th interest and various penalties under Finance Act, 1994 for the period 2007-08 to 2009-10 under the category of man power recruitment and supply agency service. 2. The facts of the case are that the appellant is providing man power service to M/s. Milk Specialities Ltd. on account of agreement entered on 25.5.2008 and paying service tax on the commission received at the rate of 3% of the wages and man power supplied by them to their customers. The Revenue is of the view that the applicant is l .....

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ly man power service to M/s. Milk Specialities Ltd. and paying service on the commission received on wages. He submitted that the value of wages paid by M/s. Milk Specialities Ltd. is not included in the assessable value of services provided by them as the same is reimbursed to the workers and as per section 67 of Finance Act, 1994, reimbursable expenses are not included in the assessable value of services, therefore they are no liable to pay service tax. 4. Heard the learned Consultant and peru .....

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